Short-Term Rental Laws in Ruidoso, New Mexico

Ruidoso is a tourism-dependent ski/mountain community with a permissive STR posture. STR is permitted by right in most residential zones (R-1, R-2, R-3) and all commercial and resort zones subject to business registration + Lodgers Tax + life-safety standards. The 2022 wildfire (McBride Fire) and 2024 South Fork Fire damaged a significant portion of the housing stock, and Village ordinances are now in flux as the rebuild progresses — verify current rules with Village of Ruidoso Finance before any acquisition.

Operators must hold a short-term rental permit before listing. See the official permit portal.

Village of Ruidoso Finance Department handles STR business licenses + Lodgers Tax registration. Annual renewal. Application requires NM CRS GRT ID, Ruidoso Lodgers Tax registration, designated local 24/7 contact, life-safety certification (smoke + CO + extinguisher + posted occupancy + wildfire-defensible-space attestation post-2024), and proof of property insurance. Lincoln County (unincorporated areas: Alto, Capitan, Carrizozo) operates a parallel registration for properties outside village limits.

Combined short-term lodging tax in Ruidoso is approximately 13.438% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

New Mexico GRT ~7.6875% + Ruidoso Lodgers Tax 5% + Lincoln County 0.75% — combined ~13.4375% on transient lodging

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.